采矿业上市公司碳会计信息披露影响因素的实证研究:基于公司治理与所在区位视角  

An empirical study on the influencing factors of carbon accounting information disclosure of listed mining companies:based on the perspective of corporate governance and location

作　　者：史宝娟 徐铭桧 SHI Baojuan;XU Minghui(School of Economics and Management,North China University of Science and Technology,Tangshan 063000,China;School of Mining Engineering,North China University of Science and Technology,Tangshan 063000,China)

机构地区：[1]华北理工大学经济管理学院,河北唐山063000 [2]华北理工大学矿业工程学院,河北唐山063000

出　　处：《中国矿业》2025年第3期51-61,共11页China Mining Magazine

基　　金：国家自然科学基金项目“共生视角下重污染企业环境绩效与财务绩效协同发展研究”资助(编号:72072054);河北省燕赵黄金台聚才计划骨干人才项目(教育平台)资助(编号:HJZD202519)。

摘　　要：随着全球对气候变化问题的关注度日益提升,我国明确提出“双碳”战略目标,有力彰显了向低碳经济转型的坚定决心。在这一重要导向下,采矿业因其在能源资源开发与利用过程中的关键地位,成为实现碳中和的重要领域。采矿业不仅需要承担起推动经济发展的重任,更需要强化生态保护理念,积极实施资源高效循环利用策略,从而在经济增长与绿色可持续发展之间寻求平衡。然而,目前采矿业在碳会计信息披露方面存在诸多问题,影响了利益相关者的决策和行业的绿色转型进程,对其进行深入研究具有重要的现实意义。本文以采矿业上市公司为研究对象,选取了2009—2023年期间的数据样本,从公司治理的独特视角出发,筛选出独立董事比例、股权性质、股权集中度、董事会成员规模、企业所在区域和是否位于碳交易试点城市这6个关键变量,对采矿业上市公司碳会计信息披露的实践开展了实证分析。研究结果表明,独立董事比例提升与国有企业股权性质,对采矿业上市公司碳会计信息披露水平有正向推动作用。独立董事凭借独立性和专业性,促使公司重视披露;国企因社会责任更强,响应低碳政策更积极。而股权集中度、董事会成员规模、企业所在区域及是否在碳交易试点城市对其无显著影响,或因多因素交织。为探究差异机制,对股权性质、公司所在地区、是否在碳交易试点城市进行异质性分析。基于研究,提出优化企业内部管理,健全披露制度流程;加强政策导向,以激励和约束引导企业;强化外部监督,发挥中介、媒体和公众作用等建议,助力采矿业上市公司提升碳会计信息披露水平,推动我国“双碳”目标实现。With the increasing global attention to climate change issues,China has clearly put forward the strategic goals of double carbon,which strongly demonstrates its firm determination to transform into a low-carbon economy.Under this important guidance,the mining industry,due to its crucial position in the process of energy resource development and utilization,has become an important field for achieving carbon neutrality.The mining industry not only needs to shoulder the heavy responsibility of promoting economic development but also needs to strengthen the concept of ecological protection and actively implement the strategy of efficient resource recycling,so as to strike a balance between economic growth and green sustainable development.However,currently,there are many problems in the disclosure of carbon accounting information in the mining industry,which have affected the decisionmaking of stakeholders and the green transformation process of the industry.Therefore,in-depth research on this issue has important practical significance.This study takes listed companies in the mining industry as the research object and selects data samples from 2009 to 2023.From the unique perspective of corporate governance,six key variables are screened out,namely,the proportion of independent directors,the nature of equity,the concentration of equity,the size of the board of directors,the region where the enterprise is located,and whether it is located in a carbon trading pilot city.An indepth empirical analysis of the practice of carbon accounting information disclosure by listed companies in the mining industry has been carried out.The results show that an increase in the proportion of independent directors and the nature of state-owned enterprise equity have a positive promoting effect on the level of carbon accounting information disclosure by listed companies in the mining industry.Independent directors,relying on their independence and professionalism,urge companies to attach importance to disclosure;state-owned enterprises r

关 键 词：采矿业 碳中和 碳达峰 公司治理 企业绩效 碳会计信息披露 

分 类 号：TD-9[矿业工程]